The Adoption Of International Accounting Standards In Germany
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Germany - IAS Plus Panel discussion with Hans Hoogervorst on the future of international accounting; 15 Jul 2015. On 2 July 2015, the Accounting Standards Committee of Germany (ASCG) honored its former long-standing secretary general and president, Dr. h.c. Liesel Knorr, with a festive ceremony with guests from Germany and abroad. Financial Statement Effects of Adopting International ... This study investigates the effects of adopting International Accounting Standards (IAS) on financial statements and their value relevance for a sample of German firms during 1998-2002. By implementing an innovative research design we compare accounting numbers reported under German accounting rules ... INTERNATIONAL ACCOUNTING STANDARDS - IAS Plus the basis of accounting standards issued by the International Accounting Standards Board (IASB) that are adopted by the European Commission. Annex C provides a list of regulated markets in the EU. An explanation of the adoption process is included at Annex B. Current standards are known as International Accounting Standards (IAS).
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